The Challenges of Tax Administration in the Face of the Digital Economy

Interview with José Suing Nagua

Authors

DOI:

https://doi.org/10.61243/calamo.23.470

Keywords:

Digital services, Taxation, Tax authority, Digital assets, Global minimum tax

Abstract

In this interview, José Suing Nagua, President of the National Court of Justice of Ecuador, reflects on the changes and challenges that have arisen in tax law because of the development of the digital economy worldwide, and specifically in Ecuador. Drawing on his experience as a judge and professor, he shares his thoughts on tax regulations and administration, as well as on university education in these areas.

Author Biographies

Alessandro Solarte Cárdenas, Universidad de las Américas (Ecuador)

He is a law student at the University of Las Americas, Ecuador (UDLA), and an intern at Cepeda y Asociados. He was a management assistant and teaching assistant for the courses of Criminal and Punishment Theory and Criminal Offenses in Particular at the UDLA Law School. He also interned at the National Assembly of Ecuador.

José Suing Nagua, Universidad de Las Américas

He holds a doctorate in law from the Pontifical Catholic University of Ecuador and a specialization in tax law from the Simón Bolívar Andean University of Ecuador (UASB). He also holds a master's degree in economics from the University of the Americas of Ecuador (UDLA) and a doctorate in law from the UASB. He has served as a consultant for international organizations and is a leading figure in decentralization and public administration. He began his career as a national judge in 2009 and is currently president of the National Court of Justice and a member of the Justice Studies Center of the Americas (CEJA).

References

Suing Nagua, José. 2016. Derecho Municipal. Quito: Corporación de Estudios y Publicaciones.

Suing Nagua, José. 2011. Gobierno autónomo descentralizado. Quito: Corporación de Estudios y Publicaciones.

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Published

2025-07-02

How to Cite

Solarte Cárdenas, A., & Suing Nagua, J. (2025). The Challenges of Tax Administration in the Face of the Digital Economy: Interview with José Suing Nagua. Cálamo, Journal of Legal Studies, (23), 178–183. https://doi.org/10.61243/calamo.23.470

Issue

No. 23 (2025): Law and Economics: Convergences and Social Impact

Section

Inteview Section

License

Copyright (c) 2025 Alessandro Solarte Cárdenas

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